The survey of 413 cities across the United States was conducted by Los Angeles-based Kosmont Cos. and the Rose Institute of State and Local Government at Claremont McKenna College.

"In general, when it comes to fees, the cities in San Diego were among the lowest in the state," according to David Kosmont, chief executive of Kosmont Cos.

In San Diego County, the study found that Encinitas, San Marcos, Poway, Santee and Lemon Grove were the least affected by business fees and property taxes, according to our media partners the North County Times.

The cities were classified as the best, or "very low cost" places to do business, the paper reports.